https://www.taxtmi.com/caselaws?id=383545 A clerical error in the invoice and Form-31 did not negate the finding of intention to evade tax where the disclosed import of P.P. fabric differed in composition and 25 bags of unlaminated fabric were not disclosed as required. The concealment finding was sustained, but the maximum penalty was treated as disproportionate because the total quantity matched the intercepted consignment and the lapse did not justify levy at the highest rate. The penalty was therefore reduced, while liability on the core allegation of evasion was maintained. en-us Tue, 23 Jul 2019 00:00:00 +0530 Fri, 26 Jul 2019 08:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383545 A clerical error in the invoice and Form-31 did not negate the finding of intention to evade tax where the disclosed import of P.P. fabric differed in composition and 25 bags of unlaminated fabric were not disclosed as required. The concealment finding was sustained, but the maximum penalty was treated as disproportionate because the total quantity matched the intercepted consignment and the lapse did not justify levy at the highest rate. The penalty was therefore reduced, while liability on the core allegation of evasion was maintained. Case-Laws VAT and Sales Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383545